Boat seat



FIG. 1 is a front side perspective view of a boat seat showing my new design;

FIG. 2 is a rear side perspective view thereof;

FIG. 3 is a front elevation view thereof;

FIG. 4 is a back elevation view thereof;

FIG. 5 is a right side elevation view thereof, the left side elevation view being a mirror of the right side elevation view;

FIG. 6 is a top plan view thereof; and,

FIG. 7 is a bottom plan view thereof.

The broken lines shown represent unclaimed subject matter and form no part of the claimed design. 

CLAIM The ornamental design for a boat seat, as shown and described. 